This week's edition of the CFE Tax Top 5 looks at the following: European Parliament Adopts Resolutions on Role of Tax Policy & Reform of Corporate Tax Policy European Commission Publishes 2023 VAT Gap Report OECD Webinar on MLI to Implement Amount A of Pillar 1 ...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Publishes Text of Pillar One Treaty; U.S. Not Ready to Sign It Yet EU Set to Adopt e-Assets Tax Reporting Rules & Update EU Blacklist CFE Statement on Interest Payable on...
At the meeting of 17 October 2023 the ECOFIN Council has adopted amendments to the Directive on administrative cooperation in the area of taxation around the reporting and automatic exchange of information relating to transactions in crypto-assets and on advance tax rulings for high-net-worth individuals. See the...
The European Commission has released a proposed Directive which introduces the concept of Head Office Taxation, giving SMEs operating cross-border through permanent establishments the option to interact with only one tax administration instead of having to comply with multiple tax systems. In terms of this...
This week's edition of the CFE Tax Top 5 looks at the following: EU Publishes BEFIT & Transfer-Pricing Directive Proposals CFE Professional Affairs Conference: “Tax Adviser 2030: Evolution or Revolution for Tax Practice, Policy and Administration?” CFE Opinion Statement on the EU Commission FASTER Withholding...
Earlier today, 12 September 2023, the European Commission adopted a package of initiatives intended to reduce tax compliance costs for large, cross-border businesses in the EU. The Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) establishes a common set of rules...
This week's edition of the CFE Tax Top 5 looks at the following: United Nations Assert Greater Role In International Tax Affairs CFE Professional Affairs Conference: “Tax Adviser 2030: Evolution or Revolution for Tax Practice, Policy and Administration?” OECD Working Paper on Taxation of Labour...
This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament Subcommittee on Tax Matters’ Fact Finding Mission in Singapore CFE Professional Affairs Conference: “Tax Adviser 2030: Evolution or Revolution for Tax Practice, Policy and Administration?” OECD Guidance on Mitigating Illicit...
The OECD has released a public consultation document which outlines the design elements of Amount B under Pillar One and is seeking input from stakeholders on the technical aspects of Amount B, concerning the application of the arm’s length principle to in-country baseline marketing and...
